Relief to Importer: Madras HC Holds Contemporaneous Documents Qualify as “On Record” for S. 149 Corrections under Customs Act [Read Order]

In a recent ruling, the Madras High Court ruled that contemporaneous documents available with an importer at the time of import are sufficient to qualify as “on record” for the purpose of seeking correction of a Bill of Entry under Section 149 of the Customs Act, 1962.

Justice Abdul Quddhose directed the petitioner, M/s Harris and Menuk Chemicals Pvt. Ltd has directed to file fresh representation to the respondent, enclosing the subject invoices and contemporaneous documents for the purpose of seeking amendment of the Bill of Entry.

The petitioner submitted that the wrong invoice number had been mistakenly declared during filing, and although the correct invoice had existed at the time of import, the Customs authorities refused to amend the Bill of Entry by relying strictly on the fact that the invoice was not part of the documents submitted initially.

The petitioner quoted the ruling in Hindustan Unilever Ltd. v. Union of India (2021), where the Madras High Court had clarified that the expression “on record” in the first proviso to Section 149 includes any document contemporaneous with import, even if not physically filed before Customs. This interpretation aims to allow genuine corrections to prevent procedural errors from adversely impacting importers.

The Court accepted that this precedent applies squarely to the facts of the case and acknowledged that the petitioner was entitled to seek amendment if the invoice indeed existed at the time of entry.

The Customs department, however, maintained that the correction request was invalid since the invoice had not been filed earlier and therefore did not qualify under Section 149.

The Court did not adjudicate the merits of the invoice but instead focused on ensuring that the importer receives a legally proper reconsideration.

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The petitioner’s counsel submitted their willingness to submit fresh representation. Therefore, the court directed to submit a fresh representation along with the correct invoice and all contemporaneous documents.

Also based on those records, the Court directed Customs to re-examine the matter afresh in the light of decision in Hindustan Unilever Ltd. v. Union of India . The petitioner has been instructed to file a detailed representation within one week, enclosing all relevant records.

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